Analysing effects of Dutch corporate tax policy on developing countries – Evaluation issues in financing for development

In this IOB study, Francis Weyzig (Utrecht University) gives an overview of tax systems and company taxation in developing countries, ways in which multinationals can avoid paying tax, and the facilitating role that bilateral tax agreements have for the tax revenue and economies of developing countries. Weyzig shows that the negative effects on tax revenue can be drastic and can differ greatly from one developing country to another.